【正文】
引 言 會(huì)計(jì)信息應(yīng)當(dāng)符合國家宏觀經(jīng)濟(jì)管理的要求,滿足有關(guān)方面了解企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的需要,滿足企業(yè)加強(qiáng)內(nèi)部經(jīng)營管理的需要。 the Quality of Accounting Information。南通大學(xué)畢業(yè)設(shè)計(jì)(論文) I 摘 要 會(huì)計(jì)信息的質(zhì)量,不僅關(guān)系到企業(yè)內(nèi)部管理的成效,而且關(guān)系到國家宏觀經(jīng)濟(jì)政策的制定,為了維護(hù)我國社會(huì)主義市場(chǎng)經(jīng)濟(jì),企業(yè)提供的會(huì)計(jì)信息必須真實(shí)可靠。 關(guān) 鍵詞:會(huì)計(jì)信息;會(huì)計(jì)信息質(zhì)量;會(huì)計(jì)信息失真 南通大學(xué)畢業(yè)設(shè)計(jì)(論文) II ABSTRACT The quality of accounting information, not only related to the effectiveness of internal management, but also to national macroeconomic policies. Current accounting standards, external oversight system, punishment, governance and internal control influenced the accounting information quality requirements. To prevent the distortion of accounting information, accounting standards must be improved, and strengthen external oversight, increase penalties, strengthen the legal system, optimize the structure of corporate governance, sound internal control system and other measures to reduce the distortion of accounting information, through such measures in order to improve our business accounting accuracy of information and provide the appropriate assistance. Key words: Accounting information。 一、我國 企業(yè)會(huì)計(jì)信息失真 的表現(xiàn) .......... 錯(cuò)誤 !未定義書簽。 一、 我國企業(yè)會(huì)計(jì)信息失真的表現(xiàn) 企業(yè)會(huì)計(jì)信息失真是指企業(yè)、單位等經(jīng)濟(jì)部門在會(huì)計(jì)信息形成過 程中就違背了客觀真實(shí)性原則,不能準(zhǔn)確的反映企